tailieunhanh - Lecture Management accounting (5/e): Chapter 18 - Kim Langfield-Smith

Chapter 18 - Cost volume profit analysis. In this chapter, you will learn: What is CVP analysis? the break-even point, graphing CVP relationships, target net profit, using CVP analysis for management decisions, CVP analysis with multiple products, including income taxes in CVP analysis, practical issues in CVP analysis, an activity-based approach to CVP analysis, financial planning models. | Chapter 18 Cost volume profit analysis 18- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline What is CVP analysis? The break-even point Graphing CVP relationships Target net profit Using CVP analysis for management decisions CVP analysis with multiple products Including income taxes in CVP analysis Practical issues in CVP analysis An activity-based approach to CVP analysis Financial planning models 18- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Cost volume profit (CVP) analysis A technique used to determine the effects of changes in an organisation’s sales volume on its costs, revenue and profit Can be used in profit-seeking organisations and not-for-profit organisations 18- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e | Chapter 18 Cost volume profit analysis 18- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Outline What is CVP analysis? The break-even point Graphing CVP relationships Target net profit Using CVP analysis for management decisions CVP analysis with multiple products Including income taxes in CVP analysis Practical issues in CVP analysis An activity-based approach to CVP analysis Financial planning models 18- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Cost volume profit (CVP) analysis A technique used to determine the effects of changes in an organisation’s sales volume on its costs, revenue and profit Can be used in profit-seeking organisations and not-for-profit organisations 18- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith The break-even point The volume of sales where the total revenues and costs are equal, and the operation breaks even At this level of sales, there is no profit or loss Can be calculated for an entire organisation or for individual projects 18- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Break-even formulas 18- Copyright 2009 McGraw-Hill Australia Pty Ltd PowerPoint Slides t/a Management Accounting 5e by Langfield-Smith Prepared by Kim Langfield-Smith Terminology Contribution margin (or variable costing) statement An income statement that separates fixed and variable costs and calculates a contribution margin Total contribution margin The difference between the total sales revenue and the total variable costs The amount available to cover fixed costs and then contribute to profits Unit contribution margin The .

crossorigin="anonymous">
Đã phát hiện trình chặn quảng cáo AdBlock
Trang web này phụ thuộc vào doanh thu từ số lần hiển thị quảng cáo để tồn tại. Vui lòng tắt trình chặn quảng cáo của bạn hoặc tạm dừng tính năng chặn quảng cáo cho trang web này.